2022年注会英语词汇 .pdf

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1、注会考试英文测试词汇整理（一）现金 Cash in hand 银行存款Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier s check其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币

2、资金-存出投资款Other monetary assets - cash for investment 短期投资 -股票投资Investments - Short term - stocks 短期投资 -债券投资Investments - Short term - bonds 短期投资 -基金投资Investments - Short term - funds 短期投资 -其他投资Investments - Short term - others 短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity in

3、vestment - stocks 长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds 长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable 应收股利Dividends receivable 应收利息Interest receivable 应收帐款Trade debt

4、ors 坏帐准备 - 应收帐款Provision for doubtful debts - trade debtors 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页，共 26 页 - - - - - - - - - 预付帐款Prepayment 应收补贴款Allowance receivable 其他应收款Other debtors 坏帐准备 - 其他应收款Provision for doubtful debts - other debtors 其他流动资产Other cu

5、rrent assets 物资采购Purchase 原材料Raw materials 包装物Packing materials 低值易耗品Low value consumbles 材料成本差异Material cost difference 注会考试英文测试词汇整理（二）自制半成品Self-manufactured goods 库存商品Finished goods 商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material 委托代销商品Consignment-out

6、受托代销商品Consignment-in 分期收款发出商品Goods on instalment sales 存货跌价准备Provision for obsolete stocks 待摊费用Prepaid expenses 待处理流动资产损益Unsettled G/L on current assets 待处理固定资产损益Unsettled G/L on fixed assets 委托贷款 -本金Consignment loan - principle 委托贷款 -利息Consignment loan - interest 名师资料总结 - - -精品资料欢迎下载 - - - - - - -

7、- - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页，共 26 页 - - - - - - - - - 委托贷款 -减值准备Consignment loan - provision 固定资产 -房屋建筑物Fixed assets - Buildings 固定资产 -机器设备Fixed assets - Plant and machinery 固定资产 -电子设备、器具及家具Fixed assets - Electronic Equipment ， furniture and fixtures 固定资产 -运输设备Fixed assets - Auto

8、mobiles 累计折旧Accumulated depreciation 固定资产减值准备Impairment of fixed assets 工程物资 -专用材料Project material - specific materials 工程物资 -专用设备Project material - specific equipment 工程物资 -预付大型设备款Project material - prepaid for equipment 工程物资 -为生产准备的工具及器具Project material - tools and facilities for production 在建工程Co

9、nstruction in progress 在建工程减值准备Impairment of construction in progress 固定资产清理Disposal of fixed assets 无形资产 -专利权Intangible assets - patent 无形资产 -非专利技术Intangible assets - industrial property and know-how 无形资产 -商标权Intangible assets - trademark rights 无形资产 -土地使用权Intangible assets - land use rights 无形资产 -

10、商誉Intangible assets - goodwill 注会考试英文测试词汇整理（三）无形资产减值准备Impairment of intangible assets 长期待摊费用Deferred assets 未确认融资费用Unrecognized finance fees 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页，共 26 页 - - - - - - - - - 其他长期资产Other long term assets 递延税款借项Deferred assets

11、 debits 应付票据Notes payable 应付帐款Trade creditors 预收帐款Adanvances from customers 代销商品款Consignment-in payables 其他应交款Other payable to government 其他应付款Other creditors 应付股利Proposed dividends 待转资产价值Donated assets 预计负债Accrued liabilities 应付短期债券Short-term debentures payable 其他流动负债Other current liabilities 预提费用A

12、ccrued expenses 应付工资Payroll payable 应付福利费Welfare payable 短期借款 -抵押借款Bank loans - Short term - pledged 短期借款 -信用借款Bank loans - Short term - credit 短期借款 -担保借款Bank loans - Short term - guaranteed 一年内到期长期借款Long term loans due within one year 一年内到期长期应付款Long term payable due within one year 长期借款Bank loans -

13、 Long term 应付债券 -债券面值Bond payable - Par value 应付债券 -债券溢价Bond payable - Excess 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 4 页，共 26 页 - - - - - - - - - 应付债券 -债券折价Bond payable - Discount 应付债券 -应计利息Bond payable - Accrued interest 长期应付款Long term payable 专项应付款Specific

14、payable 其他长期负债Other long term liabilities 应交税金 -所得税Tax payable - income tax 应交税金 -增值税Tax payable - VAT 注会考试英文测试词汇整理（四）应交税金 -营业税Tax payable - business tax 应交税金 -消费税Tax payable - consumable tax 应交税金 -其他Tax payable - others 递延税款贷项Deferred taxation credit 股本 Share capital 已归还投资Investment returned 利润分配 -

15、其他转入Profit appropriation - other transfer in 利润分配 -提取法定盈余公积Profit appropriation - statutory surplus reserve 利润分配 -提取法定公益金Profit appropriation - statutory welfare reserve 利润分配 -提取储备基金Profit appropriation - reserve fund 利润分配 -提取企业发展基金Profit appropriation - enterprise development fund 利润分配 -提取职工奖励及福利基金

16、Profit appropriation - staff bonus and welfare fund 利润分配 -利润归还投资Profit appropriation - return investment by profit 利润分配 -应付优先股股利Profit appropriation - preference shares dividends 利润分配 -提取任意盈余公积Profit appropriation - other surplus reserve 利润分配 -应付普通股股利Profit appropriation - ordinary shares dividends

17、名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 5 页，共 26 页 - - - - - - - - - 利润分配 -转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润Retained earnings， beginning of the year 资本公积 -股本溢价Capital surplus - share premium 资本公积 -接受捐赠非现金资产准

18、备Capital surplus - donation reserve 资本公积 -接受现金捐赠Capital surplus - cash donation 资本公积 -股权投资准备Capital surplus - investment reserve 资本公积 -拨款转入Capital surplus - subsidiary 资本公积 -外币资本折算差额Capital surplus - foreign currency translation 资本公积 -其他Capital surplus - others 盈余公积 -法定盈余公积金Surplus reserve - statuto

19、ry surplus reserve 盈余公积 -任意盈余公积金Surplus reserve - other surplus reserve 盈余公积 -法定公益金Surplus reserve - statutory welfare reserve 盈余公积 -储备基金Surplus reserve - reserve fund 盈余公积 -企业发展基金Surplus reserve - enterprise development fund 盈余公积 -利润归还投资Surplus reserve - reture investment by investment 主营业务收入Sales

20、注会考试英文测试词汇整理（五）主营业务成本Cost of sales 主营业务税金及附加Sales tax 营业费用Operating expenses 管理费用General and administrative expenses 财务费用Financial expenses 投资收益Investment income 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 6 页，共 26 页 - - - - - - - - - 其他业务收入Other operating income

21、营业外收入Non-operating income 补贴收入Subsidy income 其他业务支出Other operating expenses 营业外支出Non-operating expenses 所得税Income tax 直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance ）在产品计价（work-in-process costing ）联产品成本计算（joint products costing ）生产成本汇总程序（accumulation process of procluction cost ）制造

22、费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（ cost curve）农业生产成本（agriculture production cost ）原始成本和重置成本（original cost and replacement cost ）工程施工成本直接成本与间接成本（direct cost and indirect cost ）可控成本（ controllable cost ）制造费用分配（manufacturing

23、 expenses allocation ）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation ）期间，费用名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 7 页，共 26 页 - - - - - - - - - 成本控制程序（procedure of cost control ）成本记录（ cost entry， cost recorder cost agenda

24、）成本计算分批法（job costing method ）注会考试英文测试词汇整理（六）直接人工成本差异（direct labor variance）成本控制方法（cost control method ）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost ）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost

25、 ）跨期摊提费用分配（inter-period expenses allocation ）计划成本（ planned cost）数量差异（ quantity variance ）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（ management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing ）责任成本（ respon

26、sibility cost ）生产损失核算（production loss accounting ）生产成本（ production cost）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 8 页，共 26 页 - - - - - - - - - 预计成本（ predicted cost）成本结构（ cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（ cost of decision maki

27、ng ）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（ factory cost ）成本考核（ cost assess ）制造费用（ manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method ）责任成本层次（levels of responsibility cost ）注会考试英文测试词汇整理（七）对比分析法（comparative anal

28、ysis approach）约当产量比例法（equivalent units method ）原始记录（ original record ）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective ）成本计算单位（costing unit ）成本计划完成情况分析成本计划管理体系（planned management system of cost）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - -

29、 - - - - 第 9 页，共 26 页 - - - - - - - - - 成本计划（ cost plan）成本会计（ cost accounting）成本核算原则（principle of costing ）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（ costing）成本归集（ cost accumulation）成本管理（ cost management）成本分析（ cost analysis）成本分配（ ocst allocation）成本分类账（cost ledger）成本分类（ cost class

30、ifiction ）成本费用界限成本调整（ cost adjustment）成本差异（ cost variance）成本报告（ costing report ）成本（ cost）车间成本（ workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost ）产品成本项目（cost items of product ）产品成本技术经济分析产品成本计划（the plan of product costs）名师资料总结

31、 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 10 页，共 26 页 - - - - - - - - - 产品成本（ product cost）注会考试英文测试词汇整理（八）初级会计汇总原始凭证（cumulative source document ）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers ）工作底稿（ working paper ）复式记账凭证（mvltiple account titles voucher ）复式记账法（

32、Double entry bookkeeping ）复合分录（ compound entry ）划线更正法（correction by drawing a straight ling ）汇总原始凭证（cumulative source document ）会计凭证（ accounting documents）会计科目表（chart of accounts）会计科目（ account title）红字更正法（correction by using red ink ）会计核算形式（bookkeeping procedures）过账（ posting）会计致迹 ccounting entry）会计循

33、环（ accounting cycle ）会计账簿（ Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（ bookkeeping methods）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 11 页，共 26 页 - - - - - - - - - 记账规则（ recording rules）记账凭证（ voucher）记账凭证核算形式（Boo

34、kkeeping proced ureusing vouchers ）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary ）简单分录（ simple entry ）结算账户（ settlement accounts）结账（ closing account）结账分录（ closing entry）借贷记账法（debit-credit bookkeeping ）通用日记账核算形式（bookkeeping procedure using general journal ）外来原始凭证（source document

35、from outside）现金日记账（cash journal）注会考试英文测试词汇整理（九）虚账户（ nominal accounts）序时账簿（ book of chronological entry ）一次凭证（ single-record document ）银行存款日记账（deposit journal ）永续盘存制（perpetual inventory system）原始凭证（ source document）暂记账户（ suspense accounts ）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settl

36、ement of claim ）债权债务结算账户（accounts for settlement of claim and debt ）债务结算账户（accounts for settlement of debt ）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 12 页，共 26 页 - - - - - - - - - 账户（ account）账户编号（ Account number ）账户对应关系（debit-credit relationship ）账项调整（ adjustme

37、nt of account）专用记账凭证（special-purpose voucher）转回分录（ reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts ）转账凭证（ transfer voucher）资金运用账户（accounts of applications of funds ）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（ adjunct accounts）付款凭

38、证（ payment voucher）分类账簿（ ledger）中级会计固定资产（ fixed assets）利润总额利益分配（ profit distribution ）应计费用（ accrued expense）商标权（ trademarks and tradenames）注会考试英文测试词汇整理（十）净利润（ net income）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 13 页，共 26 页 - - - - - - - - - 应付利润（ profit payable

39、 ）收益债券（ income bonds）利息资本化（capitalization of interests ）预付账款（ advance to supplier）其他应收款（other receivables）现金（ cash）公司债券发行（corporate bond floatation ）应付工资（ wages payable）实收资本（ paid-in capital ）盈余公积（ surplus reserves）股利（ dividend ）应交税金（ taxes payable）负商誉（ negative goodwill ）费用的确认（recognition of expens

40、e）短期投资（ temporary investment）专有技术（ know-how ）专营权（ franchises）资本公积（ capital reserves）自然资源（ natural resources）存货（ inventory ）偿债基金（ sinking fund ）注会考试英文测试词汇整理（十一）长期应付款（long-term payables）长期投资（ long-term investments ）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 14 页，共

41、26 页 - - - - - - - - - 长期借款（ long-term loans ）长期负债（ long-term liability of long-term debt）财务费用（ financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）版权（ copyrights ）高级会计期货交易市场（market of futures transaction ）期货交易（ futures transaction）举债经营融资租赁（leverage

42、d lease）金融工具（ financial instruments ）企业集团（ business qroup）年度报告（ annual report）内部往来（ transactions between home office and branches）合伙企业（ partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities ）（美）合并现金流量表（consolidated statement of cash

43、 flow ）合并价差（ cost-book value differentials ）合并会计报表（consolidated financial statements ）购买法（ purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method ）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 15 页，共 26 页 - - - - - - - - - 期内所得

44、税分摊（intraperiod tax allocation ）（美）期末存货的未实现损益（unrealized profit in ending inventory ）公司间的长期资产业务（intercompany transactions in long-term assets ）名义货币保全（maintaining capital in units of money ）基金论（ the fund theory）功能性货币（functional currency ）（美）注会考试英文测试词汇整理（十二）汇兑损益（ exchange gains or losses）合并财务状况变动表（con

45、solidated statement of changes in financial poition ）换算损益（ translation gains or losses）举债经营收购（Leveraged buyouts，简称 LBC ）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach ）（美）货币项（ monetary items）合伙清算（ partnership liquidation 全面分摊法（comprehensive allocation

46、）固定资产投资方向调节税合并费用（ expenses related to combinations）间接标价法（indirect quotation ）买入汇率（ buying rate）期货合约（ futrues contract）混合合并（ conglomeration ）控投公司（ holding company ）股票指数期货（stock index futrues）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 16 页，共 26 页 - - - - - - - - -

47、横向销售（ crosswise sale）固定汇率（ fixed rate ）纳税影响法（tax effect method）记账汇率（ recording rate）横向合并（ horizontal integration ）合并前股利（preacquisition dividends ）可变现净值（net realizable）企业合并会计（accounting for business combination ）平仓盈亏（ offset gain and loss）卖出汇率（ selling rate）金融期货交易（financial futures transaction ）会计利润（

48、 accounting income）合并损益表（consolidated income statement）公允价值（ fair value ）期权（ options）间接控股（ indirect holding ）注会考试英文测试词汇整理（十三）两笔交易观（two-transaction opinion ）破产清算（ bankrupcy liquidation ）企业合并（ business combination）企业论（ the enterprise theory）商品寄销（ consignment）个人所得税（personal income tax）个人财务报表（personal f

49、inancial state-ments）（美）名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 17 页，共 26 页 - - - - - - - - - 改组计划（ reorganization plan ）（美）改组（ reorganization）复杂权益法（complex equity method ）附属公司（ associated company）负权人偿金（dividend ）浮动汇率（ floating rate ）分支机构会计（accounting for bran

50、ch ）推定赎回损益（constructive gains and losses on bonds）推定赎回（ constructive retirement ）投机（ spculation）贴水（ discount）特定物价指数（specific price index ）分支机构（ branch）分期收款销货（installment sales）分次清算（ installment liquidation ）分部报告（ segmental reporting）房地产收入（real estate revenue ）房地产成本（cost of real setate）房地产（ real esta